Xenous (XITO) 10-K 29 Jun 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2018	Jun. 26, 2018	Sep. 29, 2017
Document And Entity Information
Entity Registrant Name	M101 CORP.
Entity Central Index Key	1,651,932
Document Type	10-K
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		760,250,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,018

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Current Assets
Cash and cash equivalents		$ 8
Prepaid expenses	5,833
Total Current Assets	5,833	8
TOTAL ASSETS	5,833	8
Current Liabilities
Accounts payable and accrued liabilities	41,340	13,522
Accrued interest, related party	6,267	5,480
Due to related parties	131,711
Notes payable		38,040
Convertible note payable, related party	106,292
Total Current Liabilities	285,610	57,042
STOCKHOLDERS' DEFICIT
Preferred stock, par value $0.001 per share, 10,000,000 shares authorized, no shares issued and outstanding
Common stock, par value $0.001 per share, 10,000,000,000 shares authorized, 760,250,000 and 1,336,600,000 shares issued and outstanding, respectively	760,250	1,336,600
Capital deficiency	(449,450)	(985,800)
Accumulated deficit	(590,577)	(407,834)
Total Stockholders' Deficit	(279,777)	(57,034)	[1]
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 5,833	$ 8
[1]	* retrospectively restated forward stock split 200:1

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2018	Mar. 31, 2017
STOCKHOLDERS' DEFICIT
Preferred stock, par value, per share in dollars	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value, per share in dollars	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000,000	10,000,000,000
Common stock, shares issued	760,250,000	1,336,600,000
Common stock, shares outstanding	760,250,000	1,336,600,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statements Of Operations
REVENUES
OPERATING EXPENSES
General and administrative	27,275	4,690
Professional fees	155,407	13,247
Total operating expenses	182,682	17,937
OPERATING LOSS	(182,682)	(17,937)
OTHER INCOME (EXPENSES)
Interest expense	(7,434)	(3,724)
Tax expense		(100)
Gain on settlement	7,373
Total Other Income (Expenses)	(61)	(3,824)
NET LOSS	$ (182,743)	$ (21,761)
Basic and Diluted Loss per Common Share	$ 0	$ 0
Basic and Diluted Weighted Average Common Shares Outstanding	842,360,137	1,336,600,000

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)		Common Stock	Capital Deficiency	Accumulated Deficit	Total
Beginning Balance, Shares at Mar. 31, 2016		6,683,000
Beginning Balance, Amount at Mar. 31, 2016		$ 6,683	$ 344,117	$ (386,073)	$ (35,273)
NET LOSS				(21,761)	(21,761)
Ending Balance, Shares at Mar. 31, 2017	[1]	1,336,600,000
Ending Balance, Amount at Mar. 31, 2017	[1]	$ 1,336,600	(985,800)	(407,834)	(57,034)
Issuance of note for cancellation of shares, Shares		(576,350,000)
Issuance of note for cancellation of shares, Amount		$ (576,350)	536,350		(40,000)
NET LOSS				(182,743)	(182,743)
Ending Balance, Shares at Mar. 31, 2018		760,250,000
Ending Balance, Amount at Mar. 31, 2018		$ 760,250	$ (449,450)	$ (590,577)	$ (279,777)
[1]	* retrospectively restated forward stock split 200:1

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (182,743)	$ (21,761)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on settlement	(7,373)
Changes in operating assets and liabilities:
Prepaid expenses	(5,833)
Accounts payable and accrued liabilities	56,895	3,228
Accrued interest	7,335	3,724
Net cash used in operating activities	(131,719)	(14,809)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party	131,711	14,540
Net cash provided by financing activities	131,711	14,540
Net decrease in cash and cash equivalents	(8)	(269)
Cash and cash equivalents - beginning of period	8	277
Cash and cash equivalents - end of period		8
Supplemental Cash Flow Disclosures
Cash paid for interest
Cash paid for income taxes		100
Non-cash investing and financing transactions
Issuance of note for cancellation of shares	40,000
Issuance of convertible note for settlement of promissory notes and accrued interest and accounts payable and accrued liabilities	$ 106,292

NATURE OF BUSINESS AND CONTINUA

NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS	12 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
NOTE 1 - NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS	Concept Holding Corp. (the Company) was incorporated on May 20, 1980 under the laws of the State of Utah. The Company originally operated under the name of Dayne Weiss and Associates, Inc. On December 22, 1982, the Company filed amended articles with the State of Utah to change the Company’s name to Merrymack Corporation, to reduce the par value of the shares to $0.001 per share, and to increase the authorized shares to 50,000,000. On January 4, 1990, the Company acquired all of the outstanding stock of Concept Technologies, Inc. (CTI) which then became a wholly owned subsidiary of the Company for 372,750 shares of its common stock. CTI was dissolved in January 1991 and the name of Company was changed to Concept Technologies, Inc. On December 8, 2014, the Company restated and amended its Articles of Incorporation to increase its capitalization to 100,000,000 shares of capital stock, which consisted of 10,000,000 shares of preferred stock and 90,000,000 shares of common stock, both with a par value of $0.001 per share. On December 19, 2014, the Company completed a change of domicile merger with Concept Holding Corp., a Nevada corporation which became the surviving entity and Concept Technologies, Inc., a Utah corporation ceased. The Company currently has no business operations. On July 21, 2017, the Board of Directors of the Company elected to file a Certificate of Amendment with the Nevada Secretary of State (“NV SOS”) to (a) increase the number of authorized shares of common and preferred stock from 90 million (90,000,000) shares of common stock and 10 million (10,000,000) shares of preferred stock to 10 billion (10,000,000,000) shares of common stock and 10 million (10,000,000) shares of preferred stock; (b) increase the issued and outstanding shares of common stock at a ratio of 200:1; and (c) change the Company’s ticker symbol to “MOZO”. These actions were approved by the Company’s Board of Directors and were then approved via written consent of shareholders holding cumulatively 60% of the Company’s voting shares. On July 21, 2017, the Board of Directors of the Company elected to file Articles of Merger with the Nevada SOS whereby it would enter into a statutory merger with its wholly-owned subsidiary, M101 Corp., a Nevada corporation, pursuant to Nevada Revised Statutes 92A.200, et seq. The effect of such merger is the Company is the surviving entity and changed its name to “M101 Corp.” The merger took effect on August 14, 2017.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation of Interim Financial Statements Basis of Presentation The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. Use of Estimates The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Financial Instruments The Company’s financial instruments consist primarily of accounts payable and debts. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. Related Parties We follow ASC 850, “Related Party Disclosures,” Prepaid Expenses Prepaid expenses relate to prepayment made for future services in advance and will be expensed over time as the benefit of the services is received in the future, expected within one year. As of March 31, 2018, prepaid expenses were $5,833 related to OTC Markets monthly fees from April to October 2018. Convertible notes Convertible notes are regarded as compound instruments, consisting of a liability component and an equity component. The component parts of compound instruments are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangement. Basic Income (Loss) Per Share The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, “Earnings per Share.” Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of March 31, 2018, and March 31, 2017, convertible notes was dilutive instrument and was not included in the calculation of diluted loss per share as their effect would be antidilutive. The following is a reconciliation of the numerator and denominator used for the computation of basic and diluted net loss per common shares: For the Years Ended March31 March 31 2018 2017 Numerator: Net loss available to stockholders $ (182,743 ) $ (21,761 ) Denominator: Weighted average number of common shares- Basic and Diluted 842,360,137 1,336,600,000 Net loss per common share - Basic and Diluted $ (0.00 ) $ (0.00 ) For the year ended March 31, 2018 and 2017, respectively, the following convertible notes was excluded from the computation of diluted net loss per shares as the result of the computation was anti-dilutive: For the Years Ended March 31 March 31 2018 2017 (Shares) (Shares) Convertible notes payable 106,292,000 - Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations (see Note 5). Other Income During the year ended March 31, 2018, the Company has made $7,250 repayment to a transfer agent to settle the payable amount of $14,623 which resulted in a gain on debt settlement of $7,373. Recently Issued Accounting Pronouncements Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
NOTE 3 - GOING CONCERN	The Company has not yet generated any revenue since its inception and has operating loss of $182,682 and net loss of $182,743 for the year ended March 31, 2018. As of March 31, 2018, the Company has accumulated deficit of $590,577, and negative working capital of $279,777. The Company’s continuation as a going concern is dependent on its ability to execute its operation plan to generate sufficient cash flows from operations to meet its obligations and/or obtaining additional financing from its shareholders or other sources, as may be required. There can be no assurance that the necessary debt or equity financing will be available, or will be available on terms acceptable to our company. We estimate that based on current plans and assumptions, our available cash will not be sufficient to satisfy our cash requirements under our present operating expectations, without further financing, for up to 12 months. The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern; however, the above conditions raise substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. We are attempting to generate sufficient revenue; however, our cash position may not be sufficient to support our daily operations. While we believe in the viability of our strategy to generate sufficient revenues in the future and in our ability to raise additional funds, there can be no assurances to that effect. The ability of our company to continue as a going concern is dependent upon our ability to further implement our business plan, generate sufficient revenue to cover operating expenses and in our ability to raise additional funds.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTIONS	As of March 31, 2018, and March 31, 2017, the Company owed $130,461 and $0 to the new chairman of the Board of Directors of the Company for operating expense payments on behalf of the Company. As of March 31, 2018, and March 31, 2017, the Company owed $1,250 and $0 to a shareholder for the payment of transfer agent termination fee on behalf of the Company. 8% Convertible Note – July 2017 Convertible notes payable consisted of the following at March 31, 2018 and March 31, 2017: March 31 March 31 2018 2017 Convertible Note - July 2017 $ 106,292 $ - On July 5, 2017, the Company issued an 8% convertible note in the principal amount of $106,292 to a shareholder for the payment of the Company’s promissory notes and accrued interest at $84,588 and accounts payable and accrued liabilities at $21,704. The convertible note is due on demand, bears interest of 8% per annum and is convertible at a conversion price of $0.01 per share. No beneficial conversion was recognized because the note conversion price of $0.01 per share exceeded the Company stock trading price of $0.0001 on July 5, 2017. As of March 31, 2018, the accrued interest payable on the convertible note was $6,267.

INCOME TAX

INCOME TAX	12 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
NOTE 5 - INCOME TAX	The Company provides for income taxes under ASC 740, “ Income Taxes.” On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law. The Company has considered the accounting impact of the effects of the Act during the year ended March 31, 2018 including a reduction in the corporate tax rate from 34% to 21% among other changes. The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the new statutory rate of 21% to the income tax amount recorded as of March 31, 2018 and March 31, 2017 are as follows: March 31, 2018 March 31, 2017 Net operating loss carryforward $ 245,640 $ 64,200 Tax Rate 21 % 34 % Deferred tax asset 51,584 21,828 Less: Valuation allowance (51,584 ) (21,828 ) Deferred tax asset $ - $ - As of March 31, 2018, the Company had $245,640 in net operating losses (“NOLs”) that may be available to offset future taxable income, which begin to expire between 2033 and 2038. In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company’s net operating loss carry forwards is subject to annual limitations following greater than 50% ownership changes. Tax returns for the years ended 2014 through 2018 are subject to review by the tax authorities. The changes in deferred tax assets related to the changes in tax rates are as follows: Tax Rate at 21% Tax Rate at 34% Changes Year Ended March 31, 2017 $ (4,570 ) $ (7,399 ) $ 2,829 Year Ended March 31, 2018 $ (38,376 ) $ (62,133 ) $ 23,757

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
NOTE 6 - SHARE CAPITAL	On July 21, 2017, the Board of Directors of the Company have executed a written consent to approve the increase of the Company’s total authorized shares from 100,000,000 shares to 10,010,000,000 shares (including preferred stock) and the execution of a forward split at the rate of two hundred shares for every one share currently issued and outstanding. The Company accounts for the forward stock split with a memorandum entry and a proportionate reduction of the par value. The outstanding shares have been restated retrospectively. Preferred Stock The Company is authorized to issue an aggregate of 10,000,000 shares of preferred stock with a par value of $0.001 per share. As at March 31, 2018 and March 31, 2017, no preferred shares have been issued. Common Stock The Company is authorized to issue an aggregate of 10,000,000,000 shares of common stock with a par value of $0.001 per share. On May 23, 2017, 576,350,000 shares were repurchased from a former shareholder for a $40,000 promissory note which was subsequently fully repaid on July 5, 2017. As of March 31, 2018, and March 31, 2017, the Company had 760,250,000 shares and 1,336,600,000 of common stock issued and outstanding.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
NOTE 7 - SUBSEQUENT EVENTS	Management has evaluated subsequent events through the date these condensed financial statements were issued. Based on our evaluation no other material events have occurred that require disclosure.

SUMMARY OF SIGNIFICANT ACCOUN14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2018
Summary Of Significant Accounting Policies Policies
Basis of Presentation	The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States.
Use of Estimates	The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Financial Instruments	The Company’s financial instruments consist primarily of accounts payable and debts. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments.
Related Parties	We follow ASC 850, “Related Party Disclosures,”
Prepaid Expenses	Prepaid expenses relate to prepayment made for future services in advance and will be expensed over time as the benefit of the services is received in the future, expected within one year. As of March 31, 2018, prepaid expenses were $5,833 related to OTC Markets monthly fees from April to October 2018.
Convertible notes	Convertible notes are regarded as compound instruments, consisting of a liability component and an equity component. The component parts of compound instruments are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangement.
Basic Income (Loss) Per Share	The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, “Earnings per Share.” Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of March 31, 2018, and March 31, 2017, convertible notes was dilutive instrument and was not included in the calculation of diluted loss per share as their effect would be antidilutive. The following is a reconciliation of the numerator and denominator used for the computation of basic and diluted net loss per common shares: For the Years Ended March31 March 31 2018 2017 Numerator: Net loss available to stockholders $ (182,743 ) $ (21,761 ) Denominator: Weighted average number of common shares- Basic and Diluted 842,360,137 1,336,600,000 Net loss per common share - Basic and Diluted $ (0.00 ) $ (0.00 ) For the year ended March 31, 2018 and 2017, respectively, the following convertible notes was excluded from the computation of diluted net loss per shares as the result of the computation was anti-dilutive: For the Years Ended March 31 March 31 2018 2017 (Shares) (Shares) Convertible notes payable 106,292,000 -
Income Taxes	Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations (see Note 5). Other Income During the year ended March 31, 2018, the Company has made $7,250 repayment to a transfer agent to settle the payable amount of $14,623 which resulted in a gain on debt settlement of $7,373.
Recently Issued Accounting Pronouncements	Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Mar. 31, 2018
Summary Of Significant Accounting Policies Tables
Schedule of Earnings Per Share, Basic and Diluted	The following is a reconciliation of the numerator and denominator used for the computation of basic and diluted net loss per common shares: For the Years Ended March31 March 31 2018 2017 Numerator: Net loss available to stockholders $ (182,743 ) $ (21,761 ) Denominator: Weighted average number of common shares- Basic and Diluted 842,360,137 1,336,600,000 Net loss per common share - Basic and Diluted $ (0.00 ) $ (0.00 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	For the year ended March 31, 2018 and 2017, respectively, the following convertible notes was excluded from the computation of diluted net loss per shares as the result of the computation was anti-dilutive: For the Years Ended March 31 March 31 2018 2017 (Shares) (Shares) Convertible notes payable 106,292,000 -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Mar. 31, 2018
Related Party Transactions Tables
Convertible note payable, related party	Convertible notes payable consisted of the following at March 31, 2018 and March 31, 2017: March 31 March 31 2018 2017 Convertible Note - July 2017 $ 106,292 $ -

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Mar. 31, 2018
Income Tax Tables
Schedule of Deferred Tax Assets	The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the new statutory rate of 21% to the income tax amount recorded as of March 31, 2018 and March 31, 2017 are as follows: March 31, 2018 March 31, 2017 Net operating loss carryforward $ 245,640 $ 64,200 Tax Rate 21 % 34 % Deferred tax asset 51,584 21,828 Less: Valuation allowance (51,584 ) (21,828 ) Deferred tax asset $ - $ -
Changes in deferred tax assets	The changes in deferred tax assets related to the changes in tax rates are as follows: Tax Rate at 21% Tax Rate at 34% Changes Year Ended March 31, 2017 $ (4,570 ) $ (7,399 ) $ 2,829 Year Ended March 31, 2018 $ (38,376 ) $ (62,133 ) $ 23,757

NATURE OF BUSINESS AND CONTIN18

NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS (Detail Narrative) - $ / shares	Jan. 04, 1990	Jul. 21, 2017	Mar. 31, 2018	Mar. 31, 2017	Dec. 08, 2014	Dec. 22, 1982
State of Incorporation			Utah
Date of Incorporation			May 20, 1980
Shares par value reduce						$ 0.001
Increase in authorized shares						50,000,000
Preferred stock, par value			$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized			10,000,000	10,000,000	10,000,000
Common stock, par value			$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized			10,000,000,000	10,000,000,000	90,000,000
Increased ratio of issued and outstanding common shares		200:1
Capital stock shares authorized		100,000,000			100,000,000
Increase in common stock shares		10,000,000,000
Increase in preferred stock shares		10,000,000
Company voting right shares		60.00%
Concept Technologies, Inc. [Member]
Buisness acquisition shares	372,750

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Numerator:
Net loss available to stockholders	$ (182,743)	$ (21,761)
Denominator:
Weighted average number of common shares- Basic and Diluted	842,360,137	1,336,600,000
Net loss per common share - Basic and Diluted	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - shares	Mar. 31, 2018	Mar. 31, 2017
Summary Of Significant Accounting Policies Details 1
Convertible notes payable	106,292,000

SUMMARY OF SIGNIFICANT ACCOUN21

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Summary Of Significant Accounting Policies Details Narrative
Prepaid expenses	$ 5,833
Repayment of debt	7,250
Debt payable	14,623
Gain on debt settlement	$ 7,373

GOING CONCERN (Detail Narrative

GOING CONCERN (Detail Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017		Mar. 31, 2016
Going Concern Detail Narrative
Operating loss	$ (182,682)	$ (17,937)
Net loss	(182,743)	(21,761)
Accumulated deficit	(590,577)	(407,834)
Stockholders' Deficit	$ (279,777)	$ (57,034)	[1]	$ (35,273)
[1]	* retrospectively restated forward stock split 200:1

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Related Party Transactions Details
Convertible Note - July 2017	$ 106,292

RELATED PARTY TRANSACTIONS (D24

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jul. 05, 2017	Mar. 31, 2018	Mar. 31, 2017
Due to related parties		$ 131,711
Convertible note payable		106,292
Accrued interest payable		6,267	5,480
Board of Directors Chairman [Member]
Due to related parties		130,461	0
Shareholder [Member]
Due to related parties		$ 1,250	$ 0
Promissory Notes [Member]
Convertible note payable	$ 106,292
Accounts payable and accrued liabilities	$ 21,704
Interest rate	8.00%
Conversion price	$ 0.01
Accrued interest payable	$ 84,588
Trading price per share	$ 0.0001

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Tax Details
Net operating loss carryforward	$ 245,640	$ 64,200
Tax Rate	21.00%	34.00%
Deferred tax asset	$ 51,584	$ 21,828
Less: Valuation allowance	(51,584)	(21,828)
Deferred tax asset

INCOME TAX (Details 1)

INCOME TAX (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Deferred tax assets tax rate	$ 23,757	$ 2,829
Tax Rate at 21% [Member]
Deferred tax assets tax rate	(38,376)	(4,570)
Tax Rate at 34% [Member]
Deferred tax assets tax rate	$ (62,133)	$ (7,399)

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Tax Details Narrative
Net operating losses	$ 245,640	$ 64,200
Expiration year	begin to expire between 2033 and 2038.

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)	1 Months Ended
	Jul. 21, 2017	May 23, 2017	Mar. 31, 2018	Mar. 31, 2017	Dec. 08, 2014
Share Capital Details Narrative
Promissory note		$ 40,000
Shares repurchased		576,350,000
Common stock, shares issued			760,250,000	1,336,600,000
Common stock, shares outstanding			760,250,000	1,336,600,000
Common stock, par value in dollars			$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized			10,000,000,000	10,000,000,000	90,000,000
Preferred stock, par value, per share in dollars			$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized			10,000,000	10,000,000	10,000,000
Capital stock shares authorized	100,000,000				100,000,000
Increase in capital stock shares authorised	10,010,000,000
Forward split rate description	Two hundred shares for every one share currently issued and outstanding